India: Tax Authorities

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

CBDT Issues Procedural Clarity To Implement MAP Resolution

The Central Board of Direct Taxes (CBDT) issued an office memorandum on 27 October 2025 to simplify the process followed after the finalization of a Mutual Agreement Procedure (MAP).

NP

Nexdigm Private Limited

Customs And GST Alert - December 2025

We are pleased to share with you our latest Customs and GST Alert, covering recent judgments and regulatory updates.

VA

Vaish Associates Advocates

Parliament Passes Comprehensive Reform Ahead Of GST Compensation Cess Phaseout

On December 6, 2025, Parliament approved the Health Security and National Security Cess Bill, 2025, marking a pivotal moment in India's fiscal policy evolution.

White And Brief Advocates And Solicitors

Global Capabilities Centres(GCCs): Navigating U.S. Immigration Barriers Through Offshore Talent Hubs Part 1- Direct Tax

India has long been recognized as a global hub of highly trained and skilled workforce, especially in technology, finance, and business services.

India Immigration

KC

Kochhar & Co.

Temporary Lull Not Cessation Of Business – Rules Supreme Court!

AP

AZB & Partners

Tax Street – October 2025

NP

Nexdigm Private Limited

Discretion, Not Default – Penalty Under The Black Money Act

AP

AZB & Partners

Non-disclosure Of Foreign Assets In The ITR: Ownership, Valuation & Threshold For Penalty Under The Black Money Act

LS

Lakshmikumaran & Sridharan

Mumbai Tribunal Grants Treaty Exemption To Singapore Company On Sale Of Grandfathered Shares; Dismisses Allegations Of Conduit Entity And PPT Applicability

KC

Khaitan & Co LLP

A Guide On The Goods And Services Tax Appellate Tribunal

J

JSA

Customs (Voluntary Revision Of Entries Post Clearance) Regulations, 2025

AC

Aurtus Consulting LLP

GAAR Panel Terms Hinduja Group Demerger An 'Impermissible Avoidance Arrangement'

AC

Aurtus Consulting LLP

ITAT Interprets The Word 'May' U/s 43 Of BMA As Directory And Not Mandatory

India Government

AC

Aurtus Consulting LLP

Key Highlights Of GST Notification And Clarification Circulars In October 2025

NP

Nexdigm Private Limited

The AI Shift: How 2026 Will Redefine Business Strategy

Worldwide Technology

IMC Group

Why India Is Emerging As The Top Choice For Global Capability Centers

India Commercial

IMC Group

Dematerialised Shares And Stamp Duty: When Federal Disputes Burden Corporate India

India Commercial

CP

Corporate Professionals

The Draft Electricity (Amendment) Bill, 2025 – An Overview

I

CMS INDUSLAW

Investor Alert: SEBI Opens Doors To Scalable Co-Investments In AIFs (Podcast)

AP

AK & Partners

Important Takeaways From The Judgment Of The Telangana High Court On GAAR

The aforesaid quotation by Keynes highlights the relentless struggle between bona fide tax planning and impermissible tax avoidance. The Income-tax Act, 1961 ("Act") provides the General Anti-Avoidance Rule...

AP

AZB & Partners

Customs And GST Alert – November 2025

We are pleased to share with you our latest Customs and GST Alert, covering recent judgments and regulatory updates.

VA

Vaish Associates Advocates

Pricing Discipline And Market Transparency

India's latest phase of tax reform, popularly called GST 2.0, marks one of the most ambitious recalibrations of indirect taxation since 2017.

White And Brief Advocates And Solicitors

Transfer Pricing Framework And Compliance Obligations For Offshore Subsidiaries In India

In the contemporary context of global business expansion, multinational enterprises (MNEs) are increasingly dependent on offshore subsidiaries located in India to leverage its extensive talent pool, cost efficiencies, and expanding market potential.

LP

Legitpro Law

Supreme Court Reaffirms Protection To Bona Fide Purchasers In VAT Transactions: Commissioner, Trade & Tax.

IL

IndiaLaw LLP

Not All Money Is Income: The Subtle Art Of Classifying Receipts To Reduce Tax Burden Through Accuracy And Insight

R & D Law Chambers LLP

UAE's Newly Launched Mandatory E-Invoicing System & Key Compliance Requirements For Businesses And Practitioners

L

Lexplosion Solutions Private Limited

GAAR In Practice: Lessons From Ayodhya Rami Reddy Alla And Anvida Bandi

LS

Lakshmikumaran & Sridharan

Export Refund – Omission Of Rules 89(4B) And 96(10) – Pending Proceedings To Lapse

LS

Lakshmikumaran & Sridharan

India's APA Programme Records Landmark Growth In FY 2024-25 – 7th Annual Report

NP

Nexdigm Private Limited

Direct Tax Spotlight

KC

Kochhar & Co.

Tax Street – September 2025

NP

Nexdigm Private Limited

An Indirect Transfer In An Offshore Two-tier Structure Is Not Taxable In India – Tax Tribunal Rules In EBay-Flipkart Case

KC

Khaitan & Co LLP

Delhi ITAT Rejects The "Back-Office = PE" Equation

MP

Majmudar & Partners

Direct Tax Spotlight

It is a trite to say that India's judicial system is bursting at seams and matters linger before Tribunals and courts for decades

KC

Kochhar & Co.

Tax Street – September 2025

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of August 2025.

NP

Nexdigm Private Limited

An Indirect Transfer In An Offshore Two-tier Structure Is Not Taxable In India – Tax Tribunal Rules In EBay-Flipkart Case

In eBay Singapore Services Private Limited v. DCIT, [TS-1343-ITAT-2025(Mum)], the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that capital gains arising to a Singapore tax resident...

KC

Khaitan & Co LLP

Delhi ITAT Rejects The "Back-Office = PE" Equation

In the case of Concentrix CVG Customer Management Group, Inc. v. Deputy Commissioner of Income Tax (ITA No. 7727/Del/2017 & Ors., order dated September 30, 2025), the Income Tax Appellate Tribunal, Delhi, ruled that Concentrix CVG Customer Management Group, Inc., ...

MP

Majmudar & Partners

What's Equity Got To Do With It? Supreme Court's Forked Path Of Divergence

AP

AZB & Partners

Crypto Taxation In India: Rethinking Section115BBH

If you like gold , there should be many reasons you should like bitcoin as stated by Cameron Winklevoss now in order to get a deep understanding for the same , we need to delve into the world of cryptocurrency and what does it even mean.

Ka

Khurana and Khurana

AKP Corporate & Compliance Digest September 29, 2025

We are delighted to share this week's AKP Corporate & Compliance Weekly Digest.

India Commercial

AP

AK & Partners

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

The Tax Deducted at Source ("TDS") mechanism is one of the most preferred methods of revenue collection among countries across the world.

AP

AZB & Partners

Self-Assessed Or Self-Trapped? The Reach Of Section 75(12)

Ordinarily, as a general rule under the provisions of GST law, any demand by the authorities must be preceded by a show cause notice (SCN) and its adjudication under Section...

LS

Lakshmikumaran & Sridharan

Mandatory E-filing Of Appeals & Staggered Timelines For Dealing With Backlog Of Appeals

NP

Nexdigm Private Limited

CBDT Extends Due Date For Furnishing Various Audit Reports For AY 2025-26 From September 30, 2025 To October 31, 2025

DC

Dewan P.N. Chopra & Co.

Taxability Of Post Sale Discounts: Recent Changes – Certainty, Confusion And Calls For Reform

LS

Lakshmikumaran & Sridharan

GST Rate Changes And Impact Under Regulatory Laws: Retail Sector

KC

Khaitan & Co LLP

ITAT Clarifies Impact Of Multilateral Instrument In Light Of SC's Nestle SA Ruling

AP

AZB & Partners

GAAR Or Not? Telangana High Court Clarifies On Market Trades

AP

AZB & Partners

GST 2.0 Notification And Other Indirect Tax Developments

KC

Khaitan & Co LLP

Maharashtra Exempts Renewable Energy Projects Under Notified Schemes From Non-agricultural Permissions And Taxation

J

JSA

Rule 33 As A Regulatory Shock-Absorber: Legal Metrology's Answer To Sudden GST Rate Shifts

IL

IndiaLaw LLP

Customs (Finalization Of Provisional Assessment) Regulations, 2025

AC

Aurtus Consulting LLP

Clarification On Post-sales Discounts And Secondary Discounts

AC

Aurtus Consulting LLP

Divisional Bench Overrules The Singal Bench Order Of Refund Of Unutilized ITC In Cash On Account Of The Closure Of Business

AC

Aurtus Consulting LLP

Madras HC Quashes Tax Demand For Lack Of Clear Valuation In Revenue-sharing Model

AC

Aurtus Consulting LLP

GST 2.0: What The 56th Council Meeting Means For Businesses

HA

HSA Advocates

The Income-tax Act, 2025: A Modern Framework For Direct Taxation In India

IL

IndiaLaw LLP

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Latest Videos

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Legal Podcast Episode No 2 ( MSME ) (Video)

IL

IndiaLaw LLP

[Live] Regulatory Framework For Doing Business In Portugal & India: Opportunities & Challenges (Video)

HS

Hammurabi & Solomon

Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (Video)

SL

Shraff Legal Advocates

Tax Issues In M&A Earn Outs With Ritu Shaktawat (Video)

KC

Khaitan & Co LLP

Paradigm Shift In Reassessment Regime – A New Tangle? (Video)

VA

Vaish Associates Advocates

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